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What should you pay attention to in practice? A corporate transformation – whether it is a merger or a demerger – starts as an ownership decision that initiates a legal procedure. However, to ensure an efficient and smooth process, it is essential to pay special attention to accounting and tax administration processes as well.

This publication’s aim is to provide a concise, structured overview of the reactivated Advertising Tax Act, which will enter into force again on 1 July 2026. The document brings together the key issues, core elements, and interpretative questions highlighted in the material, with particular attention to the scope of taxpayer liability, the triggering of the tax obligation, and the related procedural rules. T

Starting in 2026, major changes will reshape payroll and reporting obligations for employers in the Czechia. A new Single Monthly Report, effective from April, will replace up to 25 existing reports, streamlining administrative processes. Minimum and average wages have increased, along with other adjustments, including new electronic reporting requirements.

SME INFO Nr.2025-6 Hungary  – The two main objectives of the autumn tax packages are to reduce the tax burden on businesses and to reduce the administrative burden, e.g. new corporate tax allowances will be introduced, the average tax burden on retail taxpayers will decrease, and the eligibility limits for KIVA will be expanded.

SME INFO Nr.2025-5 Hungary  – This publication summarises the new legislation affecting payroll in Hungary. The changes affect several areas (personal income tax, social contribution tax, simplified employment, health insurance, tax administration).,,

SME Info Czechia 2025-3 – Reporting deadlines are stricter from October 2025, non-compliance triggers penalties.